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Abdul Rohman
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Badan Usaha Milik Negara Nonkeuangan yang Terdaftar pada BEI Tahun 2019-2023) Mutiara Tsari Trinanda Dalimunthe; Abdul Rohman
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of financial performance, capital structure, and corporate governance mechanism on firm value. The variables used in the analysis are profitability, liquidity, capital structure, institutional ownership, and firm value as the dependent variable. The study focuses on non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period 2019–2023, with a total of 78 samples.The sample selection was based on purposive sampling using specific criteria. Multiple linear regression analysis was employed as the analytical method in this study. The results indicate that profitability and institutional ownership have a significant positive relationship with firm value, while, liquidity has a significant negative effect on firm value. This study also finds that capital structure has no effect on firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024) Defti Agita Nursiti Sakinah; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on earnings management and the role of audit quality as a moderating variable in this relationship. The background of this study is based on the phenomenon that earnings management practices remain a serious concern in the accounting world, where company managers have the potential to manipulate financial information for personal or corporate gain. On the other hand, CSR, as a form of corporate social responsibility, is believed to reflect management's ethical commitment, which should mitigate such opportunistic behavior.The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. The sample was selected using a purposive sampling method based on certain predetermined criteria. The data used were secondary data obtained from annual reports and company financial statements published on the official IDX website. Earnings management was measured using discretionary accruals using the Modified Jones model, CSR was measured using a measurement index based on the Global Reporting Initiative (GRI), while audit quality was proxied by the size of Big Four and Non-Big Four Public Accounting Firms (KAP). The analytical method used was multiple linear regression with a Moderated Regression Analysis (MRA) test.The results provide empirical evidence that CSR negatively impacts earnings management, and that audit quality is unable to strengthen the relationship between CSR and earnings management. This research is expected to contribute to the development of accounting science, particularly in the field of corporate governance, and serve as a reference for investors, regulators, and other stakeholders in assessing the quality of corporate financial reporting.
PENGARUH MANAJEMEN LABA DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Dewi Ratri Rahmawati; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of earnings management proxied by absolute discretionary accruals (DA), transfer pricing proxied by related party transactions (RPT), and tax avoidance proxied by effective tax rate (ETR), with political connection serving as a moderating variable. This research sample consists of secondary data from basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, selected using the purposive sampling method. Data analysis was conducted using a quantitative approach through multiple linear regression and moderated regression analysis (MRA) assisted by IBM SPSS Statistics 25 software. The results indicate that earnings management does not have a significant effect on tax avoidance, whereas transfer pricing has a positive and significant effect on tax avoidance. Meanwhile, political connection is unable to moderate the relationship between earnings management and tax avoidance, as well as the relationship between transfer pricing and tax avoidance.
PENGARUH AUDIT INTERNAL DALAM MENGELOLA RISIKO KEPATUHAN TERHADAP PROGRAM CORPORATE SOCIAL RESPONBILITY (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Perbankan 2019-2023) Safira Dyah Cahyani; Abdul Rohman
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to examine the effect of internal audit on Corporate Social Responsibility (CSR) disclosure, with compliance risk as a mediating variable. There are two main variables in this research: internal audit as the independent variable and CSR disclosure as the dependent variable, with compliance risk acting as an intervening (mediating) variable.This study used banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023, with a total sample of 235 observations. Sampling was conducted using a purposive sampling method based on predetermined criteria. The analysis technique used in this research is multiple linear regression and Sobel test for mediation analysis.The results of this study indicate that internal audit has a positive and significant effect on CSR disclosure, while compliance risk does not have a significant effect and fails to mediate the relationship between internal audit and CSR disclosure.
PENGARUH KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA RIIL (Studi Kasus Pada Perusahaan Nonkeuangan yang Baru Terdaftar di BEI Pada Tahun 2022-2024) Belva Jihan Rasyid; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of audit quality, institutional ownership, and profitability on real earnings management in companies newly listed on the Indonesia Stock Exchange (IDX) from 2022-2024.  The data used in this study are secondary data obtained from the websites www.idx.co.id and Bloomberg Laboratory FEB Undip, with a population of nonfinancial companies listed on the Indonesia Stock Exchange during 2022-2024. The study uses a purposive sampling method, resulting in 104 companies that meet the established criteria. Data analysis in this study uses multiple linear regression analysis with SPSS version 29.  The results of this study show that audit quality, as measured by auditor reputation, audit tenure, and auditor industry specialization, does not have a significant effect on real earnings management. On the other hand, institutional ownership has a significant negative effect on real earnings management, while profitability has a significant positive effect on real earnings management.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan KOMPAS100 yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2021-2023) Yolanda Agneta Muljono; Abdul Rohman
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine how the simultaneous and partial influence of capital structure (DER), company size (SZE), investment decisions (PER), and dividend policy (DPR) on company value (PBV). The independent variables analyzed include capital structure (Debt to Equity Ratio), company size (Ln total assets), investment decisions (Price Earnings Ratio), and dividend policy (Dividend Payout Ratio), while the dependent variable is company value as measured by the Price Book Value (PBV) proxy.This study uses quantitative data. The research method used in this study is purposive sampling. Secondary data used in this study were obtained from the Bloomberg Terminal database, company annual reports, and company annual financial reports. The samples used in this study were companies included in the KOMPAS100 index and listed on the Indonesia Stock Exchange in 2021-2023. Based on the established criteria, the final sample size was 117 research samples with 43 companies after removing outliers. Data analysis was conducted using the multiple linear regression analysis method using Statistical Product and Service Solutions (SPSS) 27 software.Based on the results of the regression analysis carried out, it can be concluded that the variables of capital structure, company size, investment decisions, and dividend policy have a positive and significant influence on company value. This finding indicates that internal company factors are important in increasing the market perception of company value.
ANALISIS EFEKTIVITAS DAN EFISIENSI KINERJA KEUANGAN ORGANISASI PENGELOLA ZAKAT DENGAN METODE ALLOCATION TO COLLECTION RATIO (ACR) DAN DATA ENVELOPMENT ANALYSIS (DEA) (Studi Kasus di Kabupaten Banyumas Tahun 2021–2025) Zakia Aminia Gustiana; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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The effective and efficient management of Zakat, Infaq, and Sadaqah (ZIS) funds is an important aspect in supporting the optimization of the role of Zakat Management Organizations (OPZ) in improving social welfare. Banyumas Regency has considerable potential for ZIS fund collection due to the predominance of its Muslim population. However, a gap still exists between the potential and the actual realization of ZIS fund collection, making it necessary to evaluate the performance of OPZ. This study aims to analyze the effectiveness and efficiency of the financial performance of OPZ in Banyumas Regency during the 2021–2025 period. The research objects consist of BAZNAS Banyumas Regency, LAZISMU Banyumas Regency, and LAZISNU Banyumas Regency.This study employs a quantitative approach using secondary data obtained from the financial statements of each OPZ. Effectiveness was measured using the Allocation to Collection Ratio (ACR) method, which compares the amount of ZIS funds distributed to the amount collected. Meanwhile, efficiency was measured using the Data Envelopment Analysis (DEA) method with an output-oriented approach and the Variable Return to Scale (VRS) assumption.The results indicate that all OPZ in Banyumas Regency achieved a very high level of effectiveness and were classified as highly effective, indicating that the collected ZIS funds were distributed optimally to eligible beneficiaries. The efficiency analysis shows that LAZISMU Banyumas Regency consistently achieved an efficient condition throughout the study period, while BAZNAS Banyumas Regency and LAZISNU Banyumas Regency experienced inefficiencies in several periods due to suboptimal input utilization and less-than-optimal output achievement. Overall, the management of ZIS funds by OPZ in Banyumas Regency has been highly effective and reasonably efficient, although optimal efficiency has not been consistently maintained by all organizations. This study is expected to serve as an evaluation tool for OPZ in improving the quality of sustainable ZIS fund management.
ANALISIS NILAI INTRINSIK PERUSAHAAN DENGAN MODEL VALUASI DISCOUNTED CASH FLOW (DCF): PERAN PROFITABILITAS DAN LEVERAGE DALAM PEMBENTUKAN FREE CASH FLOW (Studi Kasus pada Perusahaan Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024) Mumtaz Mahal; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of profitability and leverage on the formation of Free cash flow to Equity (FCFE) and its implications for intrinsic firm value using the Discounted Cash Flow (DCF) valuation approach. The study employs a purposive sampling technique with secondary data obtained from the financial statements of three coal mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period, namely PT Bayan Resources Tbk (BYAN), PT Indo Tambangraya Megah Tbk (ITMG), and PT Bukit Asam Tbk (PTBA). The analysis uses the FCFE-based DCF valuation method through financial statement projections, cash flow estimation, terminal value calculation, and sensitivity analysis under best case, base case, and worst case scenarios.The study examines changes in profitability through variations in cost of goods sold relative to sales and changes in leverage through adjustments in the company’s funding structure. Sensitivity analysis is applied to evaluate the impact of these changes on FCFE generation and intrinsic firm value.The results indicate that profitability has a positive and significant impact on FCFE and intrinsic firm value, whereas lower profitability reduces both FCFE and firm value. In contrast, leverage shows a relatively limited effect on FCFE and intrinsic firm value under moderate conditions. These findings suggest that profitability is a more dominant factor than leverage in determining a company’s ability to generate cash flow and create intrinsic value.
Co-Authors Afifah Cahya Muliawati Agung Putri Rahmawati Alya Dini Nabila Rachmawati Anisa Devi Aqila Difa Putri Arthy Suryaningtyas Aulia Dwi Lestari Ayu Fitri Febriani Belva Jihan Rasyid Candra Jimmi Michael Chrysti Despiana Saragih Cintya Anindita Damar Daru Sukmaji Defti Agita Nursiti Sakinah Dewi Ratri Rahmawati Dian Eka Pratiwi Diza Daffa Ahmadani Dona Elsafira Anastasya Dwi Prasetyo Farah Fadhilah Fefi Arni Sirait Fiki Sabila Firdaus Frans Dwiki Gabriel Rajagukguk Gaby Laura Dwi Putri Tindaon Gita Melosa Henrikus Balzano Anggoro Seto Herfin Angelina Hetty Sondang Gultom Jennifer Claverine Pratama Kiara Sabila Haque Mega Ajeng Kartikasari Mumtaz Mahal Mutiara Tsari Trinanda Dalimunthe Myra Shafira Priyandani Neilis Sa’Adah Nindi Rustyaningrum Patricia Elisabeth Simanjuntak Putri Dzakiya Qonita Mei Sari Raya Rosita Dewi Reza Cahya Eka Suci Rr. Adita Khasanah Ghozali Safira Dyah Cahyani Sang Ayu Kompiang Puspita Wulandari Shabilla Ariningtyastuti Yolanda Agneta Muljono Yudistira Yudistira Zakia Aminia Gustiana